Reasons to reject the correction in salary detail records by TDSCPC

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Recently TDS
(CPC) has clarify that reasons to reject the correction in salary detail records and Reasons to reject the correction in deductee records are as follows respectively:


Rejection
reasons pertaining to salary details are as follows:
  • In case of salary detail PAN update or delete of
    salary detail record, last total gross income should
    match with corresponding value
    in regular / previous statement
  • Salary detail record on which correction
    is filed does not exist in the regular / previous return
  • In case of addition of salary detail record, the
    record number should be unique and in sequence with the existing records
    in regular / previous return.
Rejection
reasons pertaining to deductee details are as follows:
  • In a correction statement that updates / deletes deductee
    rows, verification keys
    from deductee data that should match with
    corresponding fields in regular / previous return are – Last PAN, Last
    total amount deducted at source, Last total amount deposited
  • Updation / deletion on deductee record is
    submitted in a correction statement but this deductee record does not exist in previous/
    regular return
  • Valid PAN to invalid PAN update is not allowed
    for a deductee row
  • Deductee detail record number should be unique in
    case of addition of deductees
  • If value of Reason for non-deduction / lower
    deduction / higher deduction / threshold field as per regular or last correction statement
    is ‘C’ , then update can be performed only on ‘PAN’, ‘Amount of Payment’
    and ‘Date of Payment’
  • Deletion of deductee record having value C in
    Reason for non-deduction / lower deduction/ higher deduction / threshold
    field, is not allowed
  • Valid PAN to another valid PAN update can be done
    only once for a given deductee row.
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